...João Oliveira; Martin Quinn Purpose – The purpose of this paper is to address the extant and arguably excessive focus on routines in management accounting research and a relative neglect of rules. It seeks to advance our understanding of how rules and routines may interact in the technology...

...Martin Quinn Purpose The purpose of this paper is to enhance the eminent work of Burns and Scapens (B&S) by introducing broader conceptualisations on organisational routines and rules into management accounting. Design/methodology/approach The paper sets out with the B&S framework...